https://www.taxtmi.com/caselaws?id=407046 The Tribunal upheld the validity of the proceedings despite the case being transferred between ranges during the appeal. Unexplained cash deposits were added to the appellant's income due to discrepancies in explanations provided. The claim for deduction under section 80GG was remanded for reconsideration with additional evidence. Cash withdrawals were treated as sources for unexplained cash deposits, confirmed by the CIT (A). The confirmation of advance received back was partially accepted, with a portion deemed explained, resulting in the addition of unexplained cash credits. en-us Wed, 28 Apr 2021 00:00:00 +0530 Thu, 29 Apr 2021 10:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407046 The Tribunal upheld the validity of the proceedings despite the case being transferred between ranges during the appeal. Unexplained cash deposits were added to the appellant's income due to discrepancies in explanations provided. The claim for deduction under section 80GG was remanded for reconsideration with additional evidence. Cash withdrawals were treated as sources for unexplained cash deposits, confirmed by the CIT (A). The confirmation of advance received back was partially accepted, with a portion deemed explained, resulting in the addition of unexplained cash credits. Case-Laws Income Tax Wed, 28 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407046